No. 7 - The Governmental Accounting System in Argentina

This Occasional Paper describes the major reforms affecting the federal government of Argentina and the Governmental Accounting System in its migration to accrual accounting. It traces the steps taken in the development and implementation in governmental financial administration in Argentina from 1993 as a consequence of the Government's decision to prepare the financial statements on the accrual basis. The reforms are part of an ongoing evolution to improve and increase efficiency in financial reporting in the public sector.

No. 7 - The Governmental Accounting System in Argentina (PDF | 101K)

Related Resources

• Budget Reporting
• Estudio 14 - Transición a la base contable de acumulación (o devengo): Directrices para entidades del sector público (Tercera edición)
• International Public Sector Accounting Standards (IPSASs) and Statistical Bases of Financial Reporting: An Analysis of Differences and Recommendations for Convergence
• Study 14 - Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities (Third Edition)
• The Road to Accrual Accounting in the United States of America